请教LIFO Reserve问题 的, 用, previous, 如何

qz71543

FIFO Cash = LIFO Cash - Beginning LIFO Reserve * previous year tax rate - (Ending LIFO Reserve - Beginning LIFO Reserve ) * tax rate
为什么不能直接用 FIFO Cash = LIFO Cash - Ending LIFO Reserve * tax rate?

应该如何理解cash的减少？